June 4, 2007
CLA-2-95:RR:NC:N2:225CATEGORY:CLASSIFICATIONTARIFF NO.:9505.10.2500
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105RE: The tariff classification of a “Tree Skirt Print Border” (item #959630) from China
Dear Ms. Aldinger:
In your letter dated May 23, 2007, you requested a tariff classification ruling.
The “Tree Skirt Print Border” (item #959630) measures approximately 48” in diameter and has a circular hole in the middle so the item can be wrapped around the trunk of a Christmas tree. The item is a red non- woven tree skirt with printed borders and gold accented pictures of snowmen and snowwomen dressed in red, blue, and green clothing, carrying candy canes and pulling sleds with Christmas presents on them. The “Tree Skirt Print Border” will also be imported in a style that includes Holly berries as well as in two assorted colors of white and red. The “Tree Skirt Print Border” is 100% acrylic.
The “Tree Skirt Print Border” will be used to wrap around the trunk of a Christmas tree to decorate the base of the tree as well as the home during the Christmas holiday.
The applicable subheading for the “Tree Skirt Print Border” (item #959630) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,